BHINMAL CONTRACTORS PROPERTY & LAND DEVELOPERS PVT LTD,MUMBAI V. DCIT 5.1.1, AAYKAR BHAVAN

ITA 5573/MUM/2025

AI Insights

The case involves Bhinmal Contractors Property & Land Developers Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, which was passed ex parte. The appellant's counsel was on maternity leave during the hearings, leading to the decision being made in her absence. The Tribunal found that the appeal was disposed of without examining the issues on merits, which warranted a restoration of the appeal to the CIT(A) for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784846 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 05-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFAQUI
• Assessee Lawyers: RIDDHISHA JAIN; VIRTUALLY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5573/Mum/2025 (Assessment Year :2018-19) Bhinmal Contractors Property & Land Developers Pvt. Ltd. 47/49, Office No.9 1st Floor, 1st Pathan Street Mumbai- 400 004 Vs. DCIT 5.1.1. Mumbai PAN/GIR No.AABCB4536C (Appellant) .. (Respondent) Assessee by Ms. Riddhisha Jain, Virtually appeared Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing 12/11/2025 Date of Pronouncement 13/11/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the order dated 30 July 2025 passed by the National Faceless Appeal Centre, Delhi, arising from the assessment framed under section 143(3) for Assessment Year 2018-19. 2. The grievance of the assessee is that the learned CIT(A) has passed the impugned order ex parte. During the course of hearing, the learned Counsel submitted that she was the Printed from counselvise.com ITA No.5573/Mum/2025 Bhinmal Contractors Property and Land Developers Pvt. Ltd., 2 authorised representative for the assessee before the learned CIT(A). However, she could not attend the hearings since she was on maternity leave and, as a result, the matter was decided in her absence. It was therefore submitted that the appeal may be restored to the file of the learned CIT(A) for adjudication on merits after granting an effective opportunity. 3. We have considered the submissions of the parties and have also perused the material on record. The impugned order shows that the learned CIT(A) has disposed of the appeal ex parte without examining the issues on merits. In the interest of natural justice and fair play, we consider it appropriate to restore the matter to the file of the learned CIT(A) with a direction to decide the issues afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13th November, 2025. Sd/- (GIRISH AGRAWAL) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 13/11/2025 KARUNA, sr.ps Printed from counselvise.com ITA No.5573/Mum/2025 Bhinmal Contractors Property and Land Developers Pvt. Ltd., 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Printed from counselvise.com "